55 ILCS 5/ Counties Code.

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55 ILCS 5/3-14047

(55 ILCS 5/3-14047) (from Ch. 34, par. 3-14047)

Sec. 3-14047.

Audit committee.

The board of commissioners may
establish an audit committee, and may appoint members of the board or other
appropriate officers to the committee, to review audit reports, financial
reports or any other related document prepared under this Division,
including management letters proposed by or on behalf of the county board.

(Source: P.A. 86-962.)

55 ILCS 5/3-14048

(55 ILCS 5/3-14048) (from Ch. 34, par. 3-14048)

Sec. 3-14048.

County auditor.

In the County of Cook, there is hereby
created the office of auditor who shall be appointed by the President of
the County Board, in accordance with the terms and provisions of the law in
relation to civil service in said county, and whose compensation and
official bond shall be fixed by said board; and there shall be formulated,
installed and regulated by and under the direction and authority of the
County Board, and subject to the provisions of "The Local Records Act", a
uniform system of books of account, forms, reports
and records to be used in the offices of every county officer of Cook
County which said system of books of account, forms, reports and records so
formulated under the direction of the said County Board and installed and
regulated shall be used by said county officers for the purpose of keeping
an accurate statement of moneys received by them and all the financial and
business transactions of their respective offices; and said auditor shall
audit or cause to be audited from day to day the receipts of the said
several offices and the reports of the said offices of the business
transactions of their respective offices and certify to their correctness
or incorrectness to the County Board. Said auditor shall report monthly to
the County Board a summarized and classified statement of the official
transactions of each of the said offices of each officer of Cook County for
each day of said month; and the said auditor shall further make a
semi-annual report to the County Board containing a recapitulation of the
receipts of the several offices for the preceding 6 months; such report to
include the period covered by the semi-annual report of the several
officers of the County of Cook to the County Board where a semi-annual
report is required by law from said officers.

For the purpose aforesaid the said County Board or any one authorized by
it in addition to the power and authority vested in them by Sections
3-13001 and 3-13002, as heretofore or hereafter amended, are vested with
power and authority to enter the office of any county officer of Cook
County at all times and to have free and unrestricted access to all the
books, papers, forms, reports, accounts and memoranda used by said officers
for the transaction of the business of their respective offices for the
purpose of auditing, checking or correcting the reports when reports to the
County Board are required from said offices by law, or compiling the
records provided herein to be made to the County Board, or auditing the
general business of the offices.

Said auditor may under the direction of the County Board prescribe new
forms, reports, accounts or records to be used by said officers in the
transaction of the said business of their several respective offices, or
change, alter or amend the same from time to time.

The said auditor may with the authority of the President of the County
Board employ assistants, the number and compensation of whom shall be fixed
by the County Board.

(Source: P.A. 86-962.)